Court : Rajasthan
Reported in : [2002]128STC155(Raj); 2002(1)WLC255; 2002(1)WLN8
..... if a unit is enjoying 50 per cent exemption from tax and is entitled to avail maximum exemption to the extent of its 100 per cent fixed capital investment, and its eligible fixed capital investment is one crore, on each transaction the dealer shall avail exemption of 50 per cent of tax in rate and this exemption he will continue to avail until he has availed the exemption of tax to the one ..... on the other hand, while availing benefit under the scheme on its eligible sale transactions it fails to exhaust the tax-limit under column 4 and the period prescribed under column 5 also expires notwithstanding that the assessee has not been able to exhaust the maximum ..... specific object of providing greater benefit to industry established for the first time in specified area or making a minimum requisite volume of eligible fixed capital investment and offering minimum employment opportunity or looking to magnitude of capital investment brought to area where need of economic growth ..... conclusion to which one can reach is that the large scale cement plants which have been established outside the tribal plan area and otherwise not eligible for the benefit of deferment scheme have been allowed the limited benefit provided under second proviso to clause 4(a), i.e. ..... thus, under column 3 the extent of percentage of exemption from tax relates to each transaction of sale, the new unit can enjoy, subject to maximum limit in aggregate as envisaged in column 4, within a maximum period as envisaged under .....
Tag this Judgment!Court : Rajasthan
Reported in : [2002]126STC17(Raj)
..... i am therefore of the opinion that the substantive provision remains that the purpose for which commodity is sold to a purchasing dealer makes the sale transaction eligible for exemption from tax or to be taxed at concessional rate and the other part pertains to production for proof of sale for such purpose, ..... or(ii) sale in the course of inter-state trade or commerce ; or(iii) sale in the course of export out of the territory of india ; or(iv) sale outside the state ; or (b) on the sale of any raw material eligible for concessional rate of tax, under section 5-c ; or(c) on sale of any such goods as may be exempted from tax, on the condition of furnishing declaration, shall in respect of each such sale, obtain a declaration from the purchasing ..... or(ii) sale in the course of inter-state trade or commerce ; or(iii) sale in the course of export out of the territory of india ; or(iv) sale outside the state ; or (b) on the sale of any raw material eligible for concessional rate of tax, under section 5-c ; or(c) on sale of any such goods as may be exempted from tax, on the condition of furnishing declaration, shall in respect of each such sale, obtain a declaration from the purchasing ..... sales tax act, 1954, it was found by the board that though the assessee was in error in furnishing a joint declaration for more than one transaction of sale but the breach being of technical nature, essential conditions to give benefit of the exemption having been fulfilled, the penalty cannot be levied. .....
Tag this Judgment!Court : Rajasthan
Reported in : [2000]120STC433(Raj); 2001(4)WLC754
..... and accompanied by an increase in the production to the extent of at least 25 per cent of the original licensed/registered capacity.explanation : the benefits of sales tax incentive for expansion shall be admissible to the eligible units only after they have achieved at least 85 per cent of their licensed/registered capacity before expansion.'4. a perusal of the aforesaid provision goes to show that in order to avail the benefit of incentive scheme ..... sell the goods manufactured by him affect its eligibility to exemption in respect of transactions for which he can by lay such ..... to mention here that clause 2(j) defines 'ineligible industries' means the industries listed in annexure b appended to this notification which will not be eligible for sales tax incentives provided that the restriction imposed in this clause shall not apply to a sick unit as defined in sub-clause ..... that it does not exempt the commodity from tax but subjects all the sales which fall in the category of taxable turnover to tax and exempts the dealer owning the eligible unit from payment of tax by adjusting the same to maximum limit of quantum upto which it is computed with reference to its capital investment ..... of achieving benefit under the incentive scheme, the legislature has abstained from using any expression of limitation indicating that the entire production in order to make the unit eligible for grant of benefit under the incentive scheme must be on its own account and not by way of doing job-work.22 .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... that the interest of the member, as referred to in rule 34(1)(b) and bye-law 26( )(8) must be a subsisting interest and not the interest in concluded contract or transaction; and that the writ-petitioner had no subsisting direct or indirect interest in any contract or other transaction entered into with the bank, as on the date of filing the nomination papers or declaration of result, so as to acquire disqualification in terms of rule 34(1)(b) or ..... member disqualified to contest the election if he has directly or indirectly any interest in any subsisting contract made with the society or in any property sold by the society or in any other transaction of the society except in any investment made in or any loan taken from the society, whereas under the bye- law 26(a)(8).direct or indirect interest of the family members of the member of ..... membership of the society, who had any direct or indirect interest at any point of time in the contract made or the transaction entered into with the respondent-bank even prior to acquiring the membership shall also not be eligible to contest the election as member of the management committee. ..... eligibility and ineligibility of members of the board of directors .but then, rule 34(1)(b) of the rules and bye-law 26(a)(8) of the bye-laws both deal with the disqualification for membership of management committee in respect of the contract entered into by a member with the society or the direct or indirect interest of the member in any other transaction .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... that the interest of the member, as referred to in rule 34(1)(b) and bye-law 26( )(8) must be a subsisting interest and not the interest in concluded contract or transaction; and that the writ-petitioner had no subsisting direct or indirect interest in any contract or other transaction entered into with the bank, as on the date of filing the nomination papers or declaration of result, so as to acquire disqualification in terms of rule 34(1)(b) or ..... member disqualified to contest the election if he has directly or indirectly any interest in any subsisting contract made with the society or in any property sold by the society or in any other transaction of the society except in any investment made in or any loan taken from the society, whereas under the bye- law 26(a)(8).direct or indirect interest of the family members of the member of ..... membership of the society, who had any direct or indirect interest at any point of time in the contract made or the transaction entered into with the respondent-bank even prior to acquiring the membership shall also not be eligible to contest the election as member of the management committee. ..... eligibility and ineligibility of members of the board of directors .but then, rule 34(1)(b) of the rules and bye-law 26(a)(8) of the bye-laws both deal with the disqualification for membership of management committee in respect of the contract entered into by a member with the society or the direct or indirect interest of the member in any other transaction .....
Tag this Judgment!Court : Rajasthan
Reported in : [1987]64STC12(Raj)
..... of revenue, by its order dated 30th march, 1978, set aside the orders of the commercial taxes officer and the deputy commissioner (appeals) and directed that no tax would be leviable on the transactions under consideration for the reason that the purchases made by the assessee from the local dealers were made directly in connection with export trade and were exempt from tax under section 5 of the ..... to the supreme court there was between the sale and the export no such bond as would justify the inference that the sale and export formed parts of a single transaction or that the sale and export were integrally connected and that the appellants were not concerned with the actual exportation of the goods and the sales were intended to be ..... 36 stc 136 (sc) are applied then it must be held that the sale by the local dealers to the assessee and the consequent purchase by the assessee from the local dealers being a transaction independent of the transaction of sale by the assessee to the foreign buyer cannot be regarded as a sale or purchase in the course of export but can only be regarded as a sale and purchase for export ..... said purchases did not by themselves occasion the export as they could have been diverted by the purchasers to other places inside the territory of india and the transaction of purchase/sale was not inextricably linked with the export of the cotton to the foreign country so as to article 286 of the constitution. ..... the said transaction which must be eligible for exemption in .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1982Raj265; 1982()WLN1
..... chand bhandari, learned counsel appearing for the department, that it would be a question of fact in each case as to whether the transactions entered into by the petitioners would amount to 'sale' within the meaning of section 2 (o) of the rajasthan sales tax act, hereinafter ..... eating-house or restaurant, and it is established upon the facts that the substance of the transaction, evidenced by its dominant object, is a sale of food and the rendering of services is merely incidental, the transaction would undoubtedly be eligible to sales tax. ..... supplied to customers outside the hotel or restaurant, then also the transactions may amount to sale.in case where the owner of the hotel or restaurant or the eating house charges separate amount by way of service charge for the service rendered by him besides the cost of the food-stuff supplied to the customer, then it would obviously appear that the transaction of sale of foodstuffs and service rendered by the hotelier or ..... been served upon the petitioners and an enquiry to ascertain the facts is yet to be made on the basis of which alone the nature of the transactions could be determined, we are unable to entertain the writ petitions at this stage.8. ..... india caterers' case (supra) that if the essence of the transaction is that of rendering service to the customers, which may include supply of food stuffs then the transaction may not amount to a sale, because the dominant object in such a transaction is not the sale or purchase of food stuffs.5. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(4)Raj2310; [2004]135STC511(Raj); 2003(3)WLC23
..... on the other hand, it is submitted by the learned advocate general that the state legislature has levied tax on transaction of 'sale' and not on the property of union of india, as such, article 285 is not attracted. ..... the transaction between the department and the contractor is a sale and hence eligible to sales tax within the provisions of law prevailing in rajasthan i.e. ..... the controversy involved in the instant case pertains to imposition of tax on the transaction by passing on goods from the petitioner, may it be the military engineering services or the bharat sanchar nigam to the contractors on the value consideration deducted ultimately from the final bills, which amounts to 'sale' within the ..... it is held therein that in a case of rate contract including the cost of material where material supplied by the contractor the cost of material is adjusted in the final bill against the amount payable to the contractor, the transaction constitutes 'sale' and is chargeable under the rajasthan sales tax act. ..... elaborating the contention, it is submitted that the activities and functioning of the petitioner departments in supplying the goods on price consideration so as to make it deductible ultimately from the final bills, amounts to sale transactions and, therefore, the department falls within the definition of 'dealer'. ..... it does not impose any bar on state legislature from levying a tax on the transactions or the activities relating to the property of the goods i.e. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1994(1)WLC722; 1993WLN(UC)274
..... the high court may also in appropriate cases determine the eligibility to tax of transactions the nature of which is admitted, but the high court normally does not proceed to ascertain the nature of a transaction which is alleged to be taxable. ..... sc 549, the question of alternative remedy was again considered by their lordships in a sales tax matter and it was observed as under:the legislature has set up and elaborate and self-contained machinery for investigating whether a transaction is liable to be taxed because it is the nature of a retail sale within the meaning of the act. ..... the taxing officer is invested with authority to determine the nature of the transaction and its liability to tax, and against his decision there is an appeal to the appellate authority and a further right of revision to the commissioner. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1972WLN851
..... in appropriate cases the court can determine the eligibility to tax of transactions the nature of which is admitted 14 stc 410. ..... has been assessed by the taxing authorities in view of the declaration made by the government on the floor of the legislative assembly and the petitioner is being asked let this late stage to produce 'c' form certificates as the transactions of sale were inter-state. .....
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